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The Tax Court nonetheless considered whether the respondent had caused an unjustified and prejudicial delay in the hearing of the appeals and whether this delay constituted an abuse of process. ...

The reason for this decision was as follows: “A review of the facts and documents shows that the Pro-EP Exercise Pool by Tidal Fit is not considered a medical device, and are of a type that would normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment, therefore, in accordance with section 118.2(2)(l.2)(ii) of the Income Tax Act, you are not eligible to claim medical expenses for $53,673.00” A. ...

Schwarz raised what he considered to be the CRA’s continued questionable actions over the past 10 plus years and said he felt that he had not been treated fairly or in a timely manner. ...

Some legal authorities which considered management fees, and their deduct- ibility aS an expense in particular circumstances, were cited. ...

He considered the circumstances therein contemplated as justifying an award for maintenance as being first, the ability of the spouse seeking maintenance to maintain herself at the same level enjoyed during marriage without the assistance of the other spouse. ... After an extensive review of the authorties he considered that alimony is not property and is not assignable. ...

Since, however, that question does not arise if they fall within the prohibition of Section 12(1) (b), this question should be first considered. ... This decision was upheld on appeal by Atkinson, J., who considered that the matter was determined by the decision in Mallett’s Case above referred to. ...

If I have understood its counsel’s argument correctly, its obligations and rights are to be considered in the light of the contracts entered into with its sub-contractors, which all include the same clauses except for the amount withheld. ... If the work is not considered satisfactory by the architect, we reserve the right to cancel your contract and have it carried on by another contractor at your expense. ...

Section 25 lists the situations that are considered to be exceptional circumstances, such as natural disasters (a flood), serious illness and serious emotional or mental distress (such as a death in the immediate family). ... At paragraph 14 of that decision, Pinard J. wrote that in interpreting sections 220 and 227 of the Act, departmental directives or policies regarding cancellation of penalties and interest had to be considered, along with the following factors: (a)   Relationship of parties involved. ...

This is a true discretionary decision and can only be set aside if the Tax Court Judge has acted on a wrong principle, in the sense of an error of law, or has exercised his discretion wrongfully in that he has considered irrelevant factors or failed to consider relevant factors: Elders Grain Co. v. ... [27]            That leaves the last question to be considered by the Tax Court Judge, the procedure to be followed in the determination of the common question. ...

It does not seem to me that the Appellant’s spouse, who did not even know that the University of Phoenix had any locations in Canada, should be considered to have enrolled at an educational institution in Canada. ... He thus concluded that the taxpayer was entitled to claim a tuition tax credit for what appears to be the same MBA program offered by the University of Liverpool that was considered in Ferre ...